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GAO Reports by subject "Tax credit"

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Date Report No. Title
Date Sept. 29, 1989 Report No. T-RCED-89-72 Title

Housing: Improving the Efficiency of Federal Housing Subsidies

United States General Accounting Office G.0 - Testimony For Release on Delivery Expected at 1O:OO a.m. EDT Friday, September 29, 1989 Improving Housing the Efficiency of Federal Subsidies Statement of and Development John M. Ols, Jr., Housing Director, Community Development Issues and Economic Resources, Community, Division Before the Committee on Banking, Urban Affairs United States Senate Housin...
Date Sept. 15, 1989 Report No. GGD-89-125BR Title

Tax Policy: Value-Added Tax Issues for U.S. Tax Policymakers

.Ijr .‘“,, ‘Unit&d St&es G&&k1 Accouriting Offi&e ., ” 1 GAO September 1989 Briefing Report to the Joint Committee on Taxation TAX POLICY ! Value-Added Tax Issues for U.S. Tax Policymakers GAO/GGD89425BR GAO L!nited States General Accounting Office Washington, D.C. X0548 General Government Division B-236843 September 15, 1989 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxa...
Date Sept. 5, 1989 Report No. GGD-89-114 Title

Tax Policy and Administration: The Research Tax Credit Has Stimulated Some Additional Research Spending

United States GeneraI AccoM~~~~ office t Report to Congressional Requesters - -? .: I;;z 6’ ::. . I, ,L :_/ ., I’.? 1,:. ._,. I:” L ’ General Government Division B-23 1239 September 5, 1989 The Honorable Dan Rostenkowski Chairman, House Committee on Ways and Means House of Representatives The Honorable Lloyd Bentsen Chairman, Senate Committee on Finance United States Senate The Honorable B...
Date Aug. 2, 1989 Report No. T-RCED-89-58 Title

Housing: Project Developer Cash Flows Under HUD's Section 8 Moderate Rehabilitation Program

1 8 e t B ‘ Y I . United States General Accounting Office / 63 4 2 1 f GAO Testimony IIIll II lllllllll 139218 For Release on Delivery Expected at 9:oo a.m. EDT Wednesday, August 2, 1989 Project HUD's Developer Cash Flows Under Section 8 Moderate Rehabilitation Program Statement of John M. Ols, Jr., Director, Housing Community Development Issues and Economic Resources, Community, Division Before...
Date July 10, 1989 Report No. GGD-89-100FS Title

Tax Policy: Costs Associated With Low Income Housing Tax Credit Partnerships

. ,.. , ,>. ..A ).. ,. . ..**.,A, .o- United States General Accounting Office GAO “’ July 1989 Fact Sheet for the Chairman, Subcommittee on Select Revenue Measures, Committee on Ways and Means, House of Representatives TAX POLICY Costs Associated With Low Income Housing Tax Credit Partnerships GAO/GGD-89-100FS 2 . I ., /_ 5. ,.* ,‘L \ ..: _. ‘“a ,. .I . ,I I ” .,A- r . GAO linited Stat...
Date June 20, 1989 Report No. GGD-89-87 Title

Tax Policy: Tax-Credit and Subtraction Methods of Calculating a Value-Added Tax

GAO June 1989 Report to the Joint Committee on Taxation, U.S. Congress TAX POLICY . Tax-Credit and Subtraction Methods of Calculating a ValueAdded Tax GAO/GGD-89-87 General Government Division B-232938 June 30. 1989 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Lloyd Bentsen Vice Chairman, Joint Committee on Taxation Congress of the United States This report di...
Date June 5, 1989 Report No. HRD-89-91 Title

Employee Stock Ownership Plans: Allocation of Assets in Selected Plans

). .‘, ., ” GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-232982 June 5,1989 The Honorable William L. Clay Chairman, Subcommittee on Labor-Management Relations Committee on Education and Labor House of Representatives Dear Mr. Chairman: This report responds to your request regarding Employee Stock Ownership Plans (ESOPS) as employee benefit plans...
Date Dec. 15, 1988 Report No. PEMD-89-2 Title

Enterprise Zones: Lessons From the Maryland Experience

i United States General Accounting Offiw GAO December 1988 Report to Congressional Requesters . ENTERPRISE ZONES Lessons From the Maryland Experience ,,.. . ,--.-- ,,,-. - _-_.-... --..,---,, I Program Evaluation and Methodology Division B-205687 December 15, 1988 The Honorable Robert Garcia House of Representatives The Honorable Jack Kemp House of Representatives In response to your letter of Sep...
Date Nov. 1, 1988 Report No. OCG-89-22TR Title

Transition Series: Housing and Urban Development Issues

GAO Transit ion Series November 1988 Housing and Urban Development Issues _ --. GAO/OCG-8922TR ,---* Iy.-- united General Accounting Office Washington, D.C. 20648 Comptroller General of the United States states B-158195 November 1988 The President of the Senate The Speaker of the House of Representatives The Secretary-designate of Housing and Urban Development This report is one of a series that s...
Date June 17, 1988 Report No. GGD-88-98BR Title

Tax Policy: Preliminary Analysis of the Research and Experimentation Tax Credit

United States General Accounting Office GAO June 1988 Briefing Report to the Honorable Brian Donnelly, House of Representatives TAX POLICY -___~ Preliminary Analysis of the Research and Experimentation Tax Credit GAO/GGD-8%98BR GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-231239 June 17, 1988 The Honorable Br ian Donnel House of Representatives D...
Date March 15, 1988 Report No. T-GGD-88-20 Title

Tax Policy and Administration: Taxation of Single Premium Life Insurance

Testimony iExpected at :lO:OO a.m. EST :For Release : on Delivery Taxation of Single Premium Life Insurance I Tuesday :March 15, 1988 Sta.tement of Associate Jennie S. Stathks, .General GovernmeAB Division . Director Before the Subcommittee on Select Revenue Measures Committee on Ways and Means House of Representatives illllllll Ill Ill 135291 wt5d9 /1352~ 1 GAO/T-GGD-88-20 , TAXATION OF SINGLE PR...
Date Sept. 15, 1987 Report No. HRD-87-60 Title

Welfare and Taxes: Extending Benefits and Taxes to Puerto Rico, Virgin Islands, Guam, and American Samoa

United States General Accounting Office GAO September 1987 - Report to the Acting Chairman, Subcommittee on Public Assistance and Unemployment Compensation, Committee on Ways and Means, House of Representatives WELFARE AND TAXES Extending Benefits and Taxes to Puerto Rico, Virgin Islands, Guam, and American Samoa 03s943 3AO/HFD-87430 I ? 908- General Accounting Off’ ice Human Resources Division ...
Date Sept. 1, 1987 Report No. RCED-87-189 Title

Telephone Communications: Cost and Funding Information on Lifeline Telephone Service

. United States General Accounting Office ~33653 GAO September 1987 Report to the Honorable Paul Simon, U.S. Senate TELEPHONE COMMUNICATIONS Cost and F’ unding Information on Lifeline Telephone Service RELEASED GAO,,‘ RCED-87-189 GAO United States General Accounting Office Washington, D.C. 20643 Resources, Community, Economic Development and Division B-223045 September 1, 1987 The Honorable Pa...
Date Aug. 18, 1987 Report No. RCED-87-96 Title

Rural Rental Housing: Cost Information on FmHA's Section 515 Program and Other Housing Options

United States General Accounting Office GAO , August 1987 Report to Congressional Requesters HOUSING RURALRENTAL Cost Information on WA’ s Section 515 Program tid Other Housing Options ‘ III Illllll 133723 cIxfYm+\ GAO/RCED-87-96 -e . . ’ Resources, Community, and Economic Development Division B-227452 August 18,1987 The Honorable William Proxmire, Chairman Committee on Banking, Housing, and...
Date July 13, 1987 Report No. GGD-87-67 Title

Insurance: Profitability of the Medical Malpractice and General Liability Lines

July 1987 INSURANCE Profitability of the Medical Malpractice and General Liability Lines ~STFUXED--Not to be releasedoutside the Gena%l Aooounting Office except on the basis of specifio &pproval by the Office of &Il@eS@Oti ~tiOnS. 53w9 GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-220675 July 13, 1987 The Honorable Henry A. Waxman Chairman, Subcom...
Date June 18, 1987 Report No. RCED-87-126 Title

Alternative Fuels: Parachute Creek Shale Oil Project's Economic and Operational Outlook

, k United States General Accounting Off-ice !$!yq! GAO June 1987 Reporf, to the Chairman, Subcommittee on Oversight ‘ and Investigations, Committee ^ n on Energy and Commerce, House of Representatives ALTERNATIVE FUELS Parachute Creek Shale Oil Project’ Economic s and Operational Outlook GAO/RCED-87-126 1 k , . Resources, Community, and Economic Development Division B-223418 June 18, 1987 The...
Date June 3, 1987 Report No. GGD-87-77FS Title

Tax Policy: Selected Tax Provisions Affecting the Hard Minerals Mining and Timber Industries

GAO June 1987 Fact Sheet for the Honorable . , John Melcher, U&ted States Se&e TAX POLICY SelectedTax Provisions Affecting the Hard Minerals Mining and Timber Industries GAO United States General Accounting Office Washington, D.C. 20.4411 General Governtnettt Divisiott B-226646 June 3,1987 The Honorable United States Dear Senator John Melcher Senate Melcher: you asked us to review how the proposed...
Date Dec. 29, 1986 Report No. PEMD-87-8 Title

Employee Stock Ownership Plans: Benefits and Costs of ESOP Tax Incentives for Broadening Stock Ownership

&it& States General Accounting Office GAO December 1986 Report to the Honorable Russell B. Long, U.S. Senate EMPLOYEE STOCK OWNERSHIP PLANS Benefits and Costs of ESOP Tax Incentives for Broadening Stock Ownership - , \ GAO/PEMD-87-8 v ’ ,\ GAO United States General Accounting Office Washington, D.C. 20548 Program Evaluation and Methodology Division B-220256 December 29, 1986 The Honorable Russel...
Date Aug. 13, 1986 Report No. GGD-86-116FS Title

Tax Policy: How Tax Incentives Encourage Soil and Water Conservation Investments

United States General Accounting Office GAO August 1986 Fact Sheet for the Joint Committee on Taxation Congress of the United States TAX POLICY How Tax Incentives Encourage Soil and Water Conservation Investments GAO,‘GGD-86-116FS GAO United States General Accounting Office Washington, D.C. 20548 General Government Division a-L22902 August 13, 1986 The Honorable bob Pdckwood Chairman, Joint Comm...
Date Aug. 1, 1986 Report No. GGD-86-112FS Title

Tax Policy and Administration: Historic Preservation Tax Incentives

_- I I United States General Accounting Office lllllllllllllrnilll~lllllll LMl30733 GAO ! i Fact Sheet for the Chairman, Subcommittee on Publie Lands, Committee on Interior and Insular Affairs, House of Representatives August 1986 t TAX POLICY AND ADMINISTRATION Historic Preservation Tax Incentives RELEASED GAO United States General Accounting Office Washington, D.C. 20548 General Government Divis...
Date April 10, 1986 Report No. GGD-86-65 Title

Tax Policy: Investment Tax Credit for Offshore Drilling Rigs Needs Clarification

.. . I ‘. United States General Accounting Office 34m l - GAO April 1986 Report to the Joint Committee on Taxation Congress of the United States -~~~ TAX POLICY ” Investment Tax Credit for Offshore Drilling Rigs Needs Clarification cJ35J&yj GAO/GGD-86-65 1 United States General Accounting Office Washington, D.C. 20648 General Government Division E-222291 April 10, 1986 The Honorable Bob Packwo...
Date March 13, 1986 Report No. GGD-86-53BR Title

Tax Policy: Nonbusiness Interest Deductions

United GA!! ’ States General Accounting Office .1-j.-;1e T +- r , 1 Briefing Report to * the Honorable Bill Frenzel House of Representatives 1 1 1 , March 1986 TAX POLICY NonbusinessInterest Deductions UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C.20540 GLNERAL GOVERNMENT DIVISION March 13, 1986 The Honorable Bill Frenzel House of Representatives Dear Mr. Frenzel: 1985, we briefed a st...
Date Feb. 7, 1986 Report No. PEMD-86-4BR Title

Employee Stock Ownership Plans: Interim Report on a Survey and Related Economic Trends

United Stafm General Accokting Omce * Briefing Report . . 1 to the Honorable Russell B. Long United States Senate February 1986 EMPLOYEE STOCK OmRSHIP PLANS Interim Report on a Survey and Related _ Economic Rends e / ;A@PEMD-86-4BB 0345Q /s?o52 UNITED STATES GENERAL D C. ACCOUNTING 20548 OFFICE WASHINGTON, PilOGRAM EVALUATION DIVISION AN0 ‘@ETHODOLOGY February 7, 1986 B-220256 The Honorable Unit...
Date Jan. 9, 1986 Report No. RCED-86-56BR Title

Urban Action Grants: A Review of Two San Antonio, Texas, Development Projects

. United States GenerPaJ Accounting Office IXAl4 GA! January 1986 Briefing Report to the Chairman, Subcommittee on Housing and Community Development, Committee on Banking, Finance and Urban AfTairs House of Representatives URBAN ACTION GRANTS A Review of Two San Antonio, Texas, Development Projects ill ll~llll1111 128814 GAO/RCED-86-56BR ~349J+Jy il $7,. . , -a , Y P,’ I ,! UNITED STATES GENERAL...
Date Dec. 6, 1985 Report No. GGD-86-21 Title

Tax Policy: Business Energy Investment Credit

, -+. United States General Accounting Office GAO December 1986 Report to the Joint Committee on Taxation, Congress of the United States TAX POLICY Business Energy Investment Credit c GAO,‘GGD~21 c About Our New Look This GAO report was produced using a new design and printing process to help you get the information you need more easily. GAO will phase in this new design during 1985. As we do s...
Date Sept. 30, 1985 Report No. PEMD-85-11 Title

Business, Industry, and Consumers: Initial Results of a Survey on Employee Stock Ownership Plans and Information on Related Economic Trends

BY THE U.S.GENERAL ACCOUNTING ^ Report To The Honorable United States Senate OFFICE Russell B. Long Initial Results Of A Survey On Employee Stock Ownership Plans And Information On Related Economic Trends GAO is conducting a major study of the extent to which Employee Stock Ownership Plans (ESOPs) are achieving the goals of broadening the ownership of corporate stock, providing a mechanism for fin...
Date Sept. 24, 1984 Report No. 125393 Title

Civil Rights: Japanese Tax Incentives To Save and Invest

OFFICE UNITED STATES GENERALACCOUNTING WASHINGTON,D.C. FOR RELEASE ON DELIVERY EXPECTEDAT 10:00 A.M. SEPTEMBER 24, 1984 STATEMENTOF' . ALLAN I. MENDELOWITZ ASSOCIATE DIRECTOR, NATIONAL SECURITY AND INTERNATIONAL AFFAIRS DIVISION BEFORETHE JOINT ECONOMICCOMMITTEE ON JAPANESE TAX INCENTIVES TO SAVE AND INVEST , Mr. Chairman and Members In response of the Committee: we are providing this. overview fo...
Date Aug. 2, 1984 Report No. 124937 Title

Tax Policy and Administration: Use and Effectiveness of the Research and Experimentation Tax Credit

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON D.C. 20548 FOR RELEASE ON DELIVERY Expected at lo:00 A.M. EDT Thursday, August 2, 1984 STATEMENT OF JOHNNY C. FINCH, SENIOR ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION . BEFORE THE SUBCOMMITTEE ON OVERSIGHT COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES ON THE 'USE AND EFFECTIVENESS OF THE RESEARCH AND EXPERIMENTATION TAX CREDIT Mr. Chair...
Date June 15, 1983 Report No. 121655 Title

Housing: Costs and Benefits of Single-Family Mortgage Revenue Bonds

UNITED STATES GENERALACCOUNTING OFFICE WASHINGTON,D.C. 20548 . FOR RELEASEON DELIVERY EXPECTED 11:00 A.M. EDST AT WEDNESDAY, JUNE 15, 1983 STATEMENT OF BALTAS E. BIRKLE, DEPUTYDIRECTORFOR OPERATIONS, RESOURCES, COMMUNITY,AND ECONOMIC DEVELOPMENT DIVISION BEFORETHE COMMITTEE ON WAYS AND MEANS UNITED STATES HOUSEOF REPRESENTATIVES ON THE COSTSAND BENEFITS OF SINGLE-FAMILY MORTGAGE REVENUEBONDS Mr. C...
Date June 8, 1983 Report No. PAD-83-44 Title

Tax Policy and Administration: Targeted Jobs Tax Credit Program Activity

UNITEDSTATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 PROGRAM ANALYSIS DIVISION JUNE 8,1983 B-203090 The Honorable Robert Dole Chairman, Committee on Finance United States Senate Dear Mr. Chairman: Subject: 7Targeted Jobs Tax Credit (GAO/PAD-83-44) IllIIll1 I I ll 121623 Program Activity A&,requested:'in your letter of March 18, 1983, we are.
Date Dec. 2, 1982 Report No. RCED-83-1 Title

Energy: Possibility of Improper Geothermal Energy Tax Credit Claims

UNITED STATES GENERAL WASHINGTON, ACCOUNTING D.C. 20548 OFFICE Resources, COMMUNITY DEVELOPMENT AND ECONOMIC DIVISION B-208806 DECEMBER 2,182 The Honorable Roscoe L. Eqqer, Jr. Commissioner of Internal Revenue F Department Ok the Treasury Dear Kr. Egger: Possibility Tax Credit of Improper Geothermal Claims (GAO/RCED-83-1) Energy Subject: The General Accounting Office has for some time been conAs p...
Date Aug. 27, 1982 Report No. IPE-82-7 Title

Health: Assessment of the Use of Tax Credits for Families Who Provide Health Care to Disabled Elderly Relatives

BY THEU.S.GENERALACCOUNTING OFFICE //~qq Report To The Chairman, Special Committee On Aging RELEASED i.- Assessment Of The Use Of Tax Credits For Families Who Provide Health Care To Disabled Elderly Relatives In assessing proposed tax credit legislation for assisting families caring for disabled elderly relatives, GAO finds that families are the “predominant providers of long-term care for the e...
Date March 11, 1982 Report No. EMD-82-20 Title

Energy: Studies on Effectiveness of Energy Tax Incentives Are Inconclusive

RElX?lRT BYTHEUS. General Accounting Office Studies On Effectiveness Of Energy Tax Incentives Are Inconclusive The Congress has enacted a series of tax incentives to encourage energy conservation and spur production of alternative fuels. GAO was asked to report on what is known ablout their effectiveness. GAO concludes that past research on energy tax incentives’ effectiveness provides no defini...
Date Feb. 25, 1982 Report No. CED-82-42 Title

October 1981 Recommendations of the President's Commission on Housing: Issues for Congressional Consideration

REPORTBY THE Comptroller General OF THE UNITEDSTATES October 1981Recommendations Of The President’s Commission On Housing: IssuesForCongressional Consideration In its interim report, the President’s Commission on Housing made a number of recommendations which could substantially change current housing policies and programs and have major effects on the housing market. The recommendations, focu...
Date Dec. 21, 1981 Report No. EMD-82-1 Title

Energy: Greater Energy Efficiency Can Be Achieved Through Land Use Management

, , b ACHE coMp~~okER GENERAL Report To The Congress OF THEUNITEDSTATES Greater Energy Efficiency Can Be Achieved Through Land UseManagement When planning new growth and redevelopment, communities can significantly reduce ener y consumption by incorporating energyeffic f ent land use concepts such as site and building design, locational planning, and higher dejnsrty development. DeciSionmakers, ho...
Date Oct. 19, 1981 Report No. EMD-82-12 Title

Energy: Costs and Financial Risks of Certain Liquefied Natural Gas Import Projects to U.S. Taxpayers and Gas Consumers

RELEASED , , 1-.---. -. -w.-"Y bv ti E UNITED STATES GENERAL WASHINGTON, ACCOUNTING OFFICE DC. 20548 tNtRGY AND MINERALS DIVISION B-205130 The Honorable John D. Dingell Subcommittee on Oversight Chairman, and Investigations Committee on Energy and Commerce House of Representatives Dear Mr. Chairman: Subject: Costs and Financial Natural Gas Import and Gas Consumers Risks of Certain Projects to U.S....
Date June 5, 1981 Report No. PAD-81-73 Title

Employment: Comments on Employment Tax Credits

UNITED STATES GENERALACC~UNTINCOFFICE WASHINGTON, D.C. 20546 PROGRAM ANALYSIS DlVlSlON JUN 5 1981 B-203090 The Honorable John Heinz Subcommittee on Economic Chairman, Employment and Revenue Sharing Committee on Finance United States Senate Dear Mr. Chairman: Growth, Comments on Employment Tax Credits (PAD-81-73) i3 As agreed with Mr. George Pieler, Senate Finance Committee, we are submitting the f...
Date Sept. 10, 1980 Report No. EMD-80-86 Title

Energy: The Foreign Tax Credit and U.S. Energy Policy

SEPTEMBER EMD-SO-86 IO,1980 COMP-KTWX.CER GENERAL WASHINGTON. OF THE IJNlfED 20848 STATES D.C. B-1.99972 To the President of the Senate and the Speaker of the House of Representatives This report discusses the impact of the foreign tax credit provisions of the Internal. Revenue Code on the U.S. oil industry and the implications for U-S, energy The report also discusses the potential effects policy...
Date Jan. 18, 1980 Report No. PAD-80-3 Title

Business, Industry, and Consumers: Review of Report Concerning Investment Tax Credit

,Y WASHINGTON, D.C. 20548 . UNITEDSTATES G!XRALACCOIJNTII\IG PROGt2AF.4 ANALYSIS DIvIsION B-197335 The Honorable Sam PI. Gibbons , Subcommittee on Oversight Committee on Ways and Means House of Representatives Mr. Chairman: Chairman 113386 Dear &s you r quested in your letter of October 19, 1979, we the Department of Treasury report concerning $33ekeviewe4# -feet of the investment tax credit on co...
Date Jan. 9, 1980 Report No. B-197370 Title

International Affairs: Foreign Tax Credit as It Applies to Energy Policy

Date March 27, 1979 Report No. 108909 Title

Tax Policy and Administration: Tax Expenditures and Results of Study on Investment Tax Credit

U.S. GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 Statement Program of Harry S. Havens Director Analysis Division Before Subcommittee on Oversight of the Committee on Ways and Means U.S. House of Representatives the ,-t:/ b "3/ 108909 For Release on Delivery Expected at 11:00 a.m. March 27, 1979 Mr. Chairman Thank and Members you for tax the of the Subcommittee: to present results I have inter...
Date May 8, 1978 Report No. PAD-78-40 Title

Investment Tax Credit: Unresolved Issues

DOCOfRIT RESOlE 05955 B13663651 RIJtD //7t Investment Tax Credit: Unresolved Issues. PAD-78-40; -1148C2. ray 197e. Released June 8, 1978. 34 pp. + 4 appendices (15 8, pp.) . Raport to Rep. Charles . Vanik, Chairman, Ways and eans: Trade Subcommittee; by le Comptrcller General. ouse Committee on B. Staats, Issue Area: Tax Policy (1500). Contact: Program ALalysis Div. organization Concerned: Departm...